UNITED STATES of America, Plaintiff-Appellee, v.
Noel IBARRA-ALCAREZ and Jose Adeodato Ibarra-Alcarez, Defendants-Appellants.
Nos. 86-3124, 86-3125.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted July 6, 1987.
Decided Sept. 3, 1987.
Cite aa 830 ¥2d 968 (9th Or. 1987)
Patricia Olson and William Redkey, Seattle, Wash., for plaintiff-appellee. Alan Zarky and Richard Hansen, Seattle, Wash., for defendants-appellants.
Appeal from the United States District Court for the Western District of Washington.
Before FARRIS, ALARCON and WIGGINS, Circuit Judges.
ALARCON, Circuit Judge: Defendants-Appellants Jose Adeodato Ibarra-Alcarez (hereinafter Jose Ibarra) and Noel Ibarra-Alcarez (hereinafter Noel Ibarra) appeal from the judgment of conviction for conspiracy, in violation of 18 U.S.C. § 2 (1982), and for transporting United States currency in excess of $10,000 from the United States into Canada without filing a report in violation of 31 U.S.C. §§ 5316(a) (1982 & Supp. Ill 1985) and 5322(a) (Supp. Ill 1985). They seek reversal on two grounds.
One. Failure to file a report of the transportation of United States currency is not a crime because the Secretary of the Treasury did not publish regulations specifying the information to be reported or the form which must be used.
Two. The trial court erred on refusing to instruct the jury on good faith reliance on the advice of counsel and ignorance of the law.
The primary question we must decide is whether the Secretary of the Treasury must publish, as a regulation, the form used for reporting the transportation of United States currency in excess of $10,000 (hereinafter Form 4790) before failure to file such a report can be punished as a criminal violation under 31 U.S.C. § 5316(a). We affirm the judgment. Form 4790 does not impose a duty not already contained in published regulations and the jury was properly instructed.
FACTUAL BACKGROUND Jose Ibarra and Noel Ibarra are brothers who live in Tucson, Arizona. Their father, Adeodato Ibarra, was in the money exchange business in Nogales, Arizona, at the border between the United States and Mexico. Jose Ibarra has a construction firm in Mexico. Noel Ibarra did odd jobs for his brother. On November 22, 1985, Noel Ibarra left Tucson in a Chevrolet Blazer Jeep. The vehicle contained $2.1 million hidden in an ice chest and a tire. He arrived at Blaine, Washington at 3:00 a.m. on November 25, 1985. Later that morning, Noel Ibarra met his brother, Jose Ibarra, at a restaurant in Blaine. A tire containing $800,000 was placed in the trunk of a car rented by Jose Ibarra in Vancouver, British Columbia. The car had British Columbia license plates. The brothers then attempted to enter Surrey, British Columbia at the Pacific Highway crossing. They were stopped by Canadian customs officers. Jose Ibarra was asked by a primary inspection officer if he had anything in the vehicle besides personal clothing. Jose Ibarra responded: "Nothing, nothing at all." The primary inspection officer opened the trunk of the automobile. Inside he discovered two spare tires. The brothers were referred to a secondary customs inspector for further search of the vehicle. The secondary inspector noticed that one of the tires in the trunk had a slash in the sidewall. The tire was cut open. Four paper bags containing United States currency were found in the tire. The Canadian customs inspectors notified a United States customs officer that United States currency had been transported into Canada by the Ibarra brothers. The money was sealed in a box and returned to Jose Ibarra. The Ibarra brothers were permitted to confer with counsel by the Canadian officials. Jose and Noel Ibarra were informed that they would not be allowed to remain in Canada. They were ordered to return to the United States immediately. Jose Ibarra was instructed by a Canadian customs inspector to disclose the money when he returned to the United States. Upon their reentry into the United States, the Ibarra brothers were detained and questioned. They were followed into the United States by their lawyers. Jose Ibarra was asked if he had anything to declare. He replied that he had $900,000 in United States currency and wanted to fill out the form. The occupants of the automobile were told to park their car and go inside the building for further inspection. Jose Ibarra filled out a copy of Form 4790 on which he stated he had more than $10,000 to declare. In the presence of his attorney, Jose Ibarra showed the box containing the currency to the United States customs inspectors. After he was arrested, Jose Ibarra requested permission to fill
out a copy of Form 4790 to report taking more than $10,000 in United States currency into Canada earlier that day. His request was denied. He was told that it should have been filled out prior to his departure from the United States.
DISCUSSION
A. Sufficiency of the Reporting Regulations The Ibarra brothers argue that their conviction for failing to report the transportation of United States currency from the United States in excess of $10,000 must be reversed because the Secretary of the Treasury did not publish the reporting requirements set forth in Form 4790 in the Federal Register. They contend that Form 4790 contains a legislative rule which supplies the sole basis for a prosecution under 31 U.S.C. § 5316.
The interpretation of the requirements of a statute is a question of law we review de novo. United States v. Doubleday, 
804 F.2d 1091, 1093 (9th Cir.1986) (per curiam), cert, denied, ' U.S.
S.Ct. 1628, 95 L.Ed.2d 201 (1987). The Ibarra brothers were charged with violating 31 U.S.C. § 5316. Section 5316(a) provides in pertinent part as follows: [A] person ... shall file a report under subsection (b) of this section when the person ... knowingly'[11] (1) transports ... monetary instruments of more than $10,000 at one time'[H] (A) from a place in the United States to or through a place outside the United States ___ Section 5316(b) provides that "[a] report under this section shall be filed at the time and place the Secretary of the Treasury prescribes." (Emphasis added). The statute does not set forth the time or place that the report must be filed. Congress delegated this duty to the Secretary. The statute itself does not proscribe conduct. Section 5316(b) enables the Secretary to promulgate regulations setting forth the time and place that a person must report the transportation, to or from the United States, of United States currency in excess of $10,000. No punishment can be imposed for such transportation in the absence of a properly promulgated regulation. In California Bankers Ass'n v. Shultz, 416 U.S. 21, 94 S.Ct. 1494, 39 L.Ed.2d 812 (1974), the Supreme Court held that [t]he Act's civil and criminal penalties attach only upon violation of regulations promulgated by the Secretary; if the Secretary were to do nothing, the Act itself would impose no penalties on anyone. Id., at 26, 94 S.Ct. at 1500. Thus, our responsibility is to review the regulations promulgated by the Secretary of the Treasury to determine if they set forth the time and place that the report required by section 5316(a) must be filed.
The Secretary of the Treasury has promulgated two regulations pursuant to the direction of Congress in section 5316(a) and (b). These regulations provide as follows: Each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, or attempts to physically trans---, 107 port, mail or ship, or attempts to cause to be physically transported, mailed or shipped, currency or other monetary instruments in an aggregate amount exceeding $10,000 on any one occasion from the United States to any place outside the United States, or into the United States from any place outside the United States, shall make a report thereof. A person is deemed to have caused such transportation, mailing or shipping when he aids, abets, counsels, commands, procures, or requests it be done by a financial institution or any other person. 31 C.F.R. § 103.23(a) (1986) (emphasis added).
Reports required to be filed by § 103.23(a) shall be filed at the time of entry into the United States or at the time of departure, mailing or shipping from the United States, unless otherwise directed or permitted by the Commissioner of Customs. They shall be filed with the Customs officer in charge at any Customs port of entry or departure, or
as otherwise permitted or directed by the Commissioner of Customs. If the currency or other monetary instruments with respect to which a report is required do not accompany a person entering or departing from the United States, such reports may be filed by mail on or before the date of entry, departure, mailing or shipping, with the Commissioner of Customs, Attention: Currency Transportation Reports, Washington, D.C. 20226.
They shall be on forms to be prescribed by the Secretary and all information called for in such forms shall be furnished. 31 C.F.R. § 103.26(b) (1986) (emphasis added).
In 31 C.F.R. § 103.23(a), the Secretary of the Treasury has set forth the duty imposed pursuant to the express provisions of section 5316(a) that every person who transports more than $10,000 in currency in or out of the United States must file a report. Persons directed to file the report required by section 5316(a) and 31 C.F.R. § 103.23(a) are clearly informed by 31 C.F. R. § 103.26(b) that they must do so at the time of entry or departure with the customs officer at any port of entry and departure. These regulations provide the notice and the specification of the time and the place of reporting of the transportation of currency required by Congress in section 5316(b). Accordingly, the penalties set forth in 31 U.S.C. § 5322(a) are applicable to any person who knowingly violates the reporting requirement of section 5316(a).
Appellants' contention that Form 4790 prescribes a legislative rule having the force of law which must be subject to the notice and comment requirements of section 553 of the Administrative Procedure Act, 5 U.S.C. §§ 553-559 is unpersuasive. This argument was rejected by the Eleventh Circuit in United States v. Palzer, 745 F.2d 1350 (11th Cir.1984). In Palzer, as here, appellant contended that Form 4790 was void because it was not properly promulgated under the Administrative Procedure Act. Id. at 1357 n. 14. The Eleventh Circuit responded to this claim as follows: The substance of the indictment in this case charges Palzer with willfully failing to report the fact that he was bringing more than $5,000 in currency into the country. Nothing in the content of Form 4790, which Palzer now challenges, is implicated in the offense charged in the indictment, i.e., the willful failure to report the fact that he was bringing in more than $5,000. Section 103.23(a), 31 C.F.R., clearly informed Palzer of the requirement to report the fact that he was carrying more than $5,000 in currency. Section 103.25(b), 31 C.F.R., reiterates the reporting requirement, and specifies the time, place, and manner in which the report is to be made. Id. at 1358.
Appellants' reliance on United States v. Reinis, 794 F.2d 506 (9th Cir.1986) in challenging the validity of their conviction is misplaced. We reversed the conviction in Reinis on the ground that the instructions on Currency Transaction Reporting Form 4789 could not be enforced because they imposed duties upon banks not contained in existing regulations. Id. at 508.
Form 4790 does not impose a duty not already required by regulations contained in 31 C.F.R. §§ 103.23(a) and 103.26(b). Form 4790 is simply a piece of paper upon which the report of the transportation of currency required by 31 U.S.C. § 5316(a) is made. The information called for on Form 4790 is limited to the identification of the person reporting and the amount of currency being transported. See Appendix. The Secretary of the Treasury was not required to publish Form 4790 because it does not contain a statement implementing, interpreting, or prescribing a law, policy, or procedure not already defined in published regulations. Jose Ibarra and Noel Ibarra were properly charged with a crime in violation of 31 U.S.C. § 5316(a) and the implementing regulations mandated by 31 U.S.C. § 5316(b).
B. Adequacy of the Court's Instructions Jose Ibarra and Noel Ibarra also claim that the district court erred in refusing to
instruct the jury on the legal effect of a defendant's good faith reliance on the advice of counsel and the defense of ignorance of the law.
A defendant is entitled to an instruction covering a theory of defense if it has a basis in law and there is some foundation for it in the evidence. United States v. Hayes, 794 F.2d 1348, 1350-51 (9th Cir.1986), cert, denied, ' U.S.------------, 107 S.Ct. 1289, 94 L.Ed.2d 146 (1987); United States v. Escobar De Bright, 742 F.2d 1196, 1198 (9th Cir.1984).
A trial court's determination that the evidence was insufficient to justify the giving of an instruction on a theory of defense is a question of law. Doubleday, 804 F.2d at 1093; see United States v. Brandon, 633 F.2d 773, 778 (9th Cir.1980) (refusal to give an entrapment instruction "constitutes a determination as [a] matter of law that the defense may not be raised").Footnote 1 We review a trial court's determination of a question of law de novo. McConney, 728 F.2d at 1201.
The adequacy of jury instructions is determined by examining them as a whole. Hayes, 794 F.2d at 1351. It is not error to refuse a proposed instruction if the other instructions, when viewed in their entirety, cover that theory. Id. "Advice of counsel is not regarded as a separate and distinct defense but rather as a circumstance indicating good faith which the trier of fact is entitled to consider on the issue of fraudulent intent." Bisno v. United States, 299 F.2d 711, 719 (9th Cir.1961), cert, denied, 370 U.S. 952, 82 S.Ct. 1602, 8 L.Ed.2d 818 (1962). To qualify for an advice of counsel instruction, the defendant must show that there was full disclosure to his attorney of all material facts, and that he relied in good faith on the specific course of conduct recommended by the attorney. Id. at 720; United States v. Conforte, 624 F.2d 869, 877 (9th Cir.), cert, denied, 449 U.S. 1012, 101 S.Ct. 568, 66 L.Ed.2d 470 (1980).
The district court did not err in refusing to instruct the jury on the legal effect of a defendant's reliance on the advice of counsel. The evidence does not show that Jose Ibarra made a full disclosure to his attorney of his intention to transport more than $10,000 in United States currency out of the United States.
On September 5, 1985, approximately six weeks before his arrest, Jose Ibarra attended a meeting to discuss the currency exchange's responsibility to file reports. Present at this meeting were his father, their attorney, and several United States government officials. In dispute was a particular transaction in which a courier delivered money to the currency exchange from Mexico. The attorney stated in Jose Ibarra's presence that the courier, not the currency exchange, would have the responsibility of filing Form 4790.
Jose testified that he could not follow the discussion, but that his father told him afterward that "we don't have anything to do with this ... it [isn't] our place as an exchange house in Nogales, Arizona to fill out those papers." No evidence was presented to the jury that Jose Ibarra informed his attorney at any time that he planned to transport large sums of money to Canada, nor is there any proof in the record that counsel advised him that it was lawful to export more than $10,000 in United States currency to another country without filing a report. In fact, counsel advised Jose Ibarra that a person who trans-
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1. In United States v. Diggs, 649 F.2d 731 (9th Cir.), cert, denied, 454 U.S. 970, 102 S.Ct. 516, 70 L.Ed.2d 387 (1981), we stated "|w]hether there exist issues of fact as to a defense of entrapment is properly a question for the trial judge, the standard of review being abuse of discretion." Id. at 738. In United States v. Fleishman, 684 F.2d 1329 (9th Cir.), cert, denied, 459 U.S. 1044, 103 S.Ct. 464, 74 L.Ed.2d 614 (1982) we cited Diggs for the proposition that the standard of review to determine "[wjhether there exist issues of fact as to a defense of entrapment is properly a question for the trial judge, the standard of review being abuse of discretion." Id. at 1342. Neither Diggs nor Fleishman cited United States v. Brandon. Diggs and Fleishman have been overruled sub silentio on the appropriate standard of review by our en bane decision in United States v. McConney, 728 F.2d 1195, 1201 (9th Cir.), cert, denied, 469 U.S. 824, 105 S.Ct. 101, 83 L.Ed.2d 46 (1984).
ports money must file a report. We recognize that a trial judge must instruct the jury on the effect of good faith reliance even if the evidence presented by the defense was "fragile, weak[,] insufficient, inconsistent or of doubtful credibility." United States v. Musgrave, 444 F.2d 755, 764-65 (5th Cir.1971) (citation omitted). Because Jose Ibarra failed to disclose all the material facts to his attorney, refusal of the instruction on good faith reliance on the advice of counsel was not error.
Jose Ibarra and Noel Ibarra also claim that the district court failed to give an adequate instruction on the effect of ignorance of the requirement to file reports prior to transporting out of this country more than $10,000 in United States currency. We disagree.
In a prosecution pursuant to 31 U.S.C. § 5316(a), the government is required to prove that the defendants knew (1) they were transporting funds in excess of $10,000 and (2) that the law required them to file a report. See United States v. Carrier, 654 F.2d 559, 561 (9th Cir.1981) (requirement that act be "willful" means that it must be done "deliberately and with knowledge"). The trial court was under a duty to instruct the jury that appellants were aware of the reporting laws and willfully failed to file a report. It is undisputed that Jose Ibarra and Noel Ibarra knew they were exporting in excess of $10,000.
The court gave the following instruction to the jury: An act is done knowingly if the defendant realized what he or she was doing and did not act through ignorance, mistake, or accident.
An act is done willfully if done knowingly, intentionally, and deliberately, with the purposes of avoiding a known legal duty.
You may consider the evidence of the defendant's acts and words, along with all the other evidence, in deciding whether that defendant acted knowingly or willfully. (Emphasis added). This instruction properly incorporated the defense of ignorance of the legal duty to file a report. The district court did not err in refusing appellants' formulation of this theory of defense.
CONCLUSION Appellants were lawfully charged and convicted of transporting more than $10,000 in United States currency to Canada without filing a report in violation of 31 U.S.C. § 3156(a). The Secretary of the Treasury properly promulgated regulations giving notice of the time and place of reporting such currency transportation as directed by Congress in 31 U.S.C. § 3156(b).
The Secretary of the Treasury was not required to publish Form 4790 under the Administrative Procedure Act because it does not impose any liability not already set forth in properly promulgated regulations.
AFFIRMED.
UNITED STATES CUSTOMS SERVICE Customs Use Only REPORT OF INTERNATIONAL 1 USC 5316i 31 CFR 103.23 and 103.25 Please Type or Print __________ ' FOR INDIVIDUAL DEPARTING TROM OR ENTERING THE UNITED STATES 1. NAMErXoM or family, flnt and middle)
4. PERMANENT ,
8. U.S. VI5A DATE 9. PLACE UNITE
11. CURRENCY OR MONETARY INSTRUMENT WAS: (Complete UA or UB) APPENDIX DEPARTMENT OF THE TREASURY This form Is to be riled with the United States Customs Service TRANSPORTATION OF CURRENCY OR MONETARY INSTRUMENTS Privacy Act Notification ______ on revi. e u 2. IDENTIFYING NO. (See Initructtont) 3.DATE OF BIRTH IMo./Day/Yr.) I 1
YOU A CITIZEN/SUBJECT?
It COUNTRY
____________________
A. EXPORTED Arrlvtd M. (Foreign City/Country) From: (Foreign City/Country) Departed From' (City in U.S.) l- FOR PERSON SHIPPING MAILING OR RECEIVING NAME (Last or family, first and middle) MONETARY INSTRUMENTS IS. PERMANENT ADDRESS IN UNITED STATES OR ABROAD 17. ADDRESS WHILE IN THE UNITED STATES
19. U.S. VISA DATE 20. PLACE UNITED STATES VISA WAS ISSUED 23. CURRENCY
22. CURRENCY OR NAME AND ADORESS MONETARY OR MONETARY INSTRUMENTS INSTRUMENTS DATE SHIPPED DATE RECEIVED B. Name of Transporter/Carrier ? VST* laaaBllk CURRENCY AND MONETARY INSTRUMENT INFORMATION (SEE INSTRUCTIONS ON REVERSEKTo be completed by everyone) 25. TYPE AND AMOUNT OF CURRENCY/MONETARY INSTRUMENTS Currency.............. Other Instrument! (Specify Type)(Add Usea A,BandC) ___ GENERAL ¦ TO BE COMPLETED BY ALL TRAVELERS. SHIPPERS AND RECIPIENTS *7. WCRC VOU ACTING AS AN AGENT, ATTORNEY OR IN CAPACITY FOR ANYONE IN THIS CURRENCY OR MONETARY INSTRUMENT ACTIVITY? (If "Yll" complete A, B and C> KRSON IN WHOSE BEHALF VOU ARC ACTING under penalties of perjury, I declare that I have axamlnad thi report, and to the best of my knowladga and Belief t Is trua, correct and complete.
26. NAME AND TITLE 12». SIGNATURE------------------------7R5 Form 4790 which It obeoutte) B. IMPORTED At: (City in U.S.) CURRENCY OR
13. IDENTIFYING NO. (Sue instructions)
14. DATE OF BIRTH (MoJDa/Yr,) I !
16. OF WHAT COUNTRY ARE YOU A CITIZEN/SUBJECT? IB. PASSPORT NO. & COUNTRY
24. IF THE CURRENCY OR MONETARY INSTRUMENT WAS MAILED, SHIPPED, OR TRANSPORTED COMPLETE BLOCKS A AND B. ____ ________ A. Method of Shipment (Auto, U.S. Mall. Public Carrier, etc.) 26. IF OTHER THAN U.S. CURValue in U.S. Dollars RENCY IS INVOLVED, PLEASE COMPLETE BLOCKS A AND B. (SEE SPECIAL INSTRUCTIONS) B D A. Currency Nam 25. ' 25. ?«' TOTAL «j 4 ' AMOUNT ' __ _. |_|Yes I iNo C. Business activity occupation or profession Customs Form 4790 (120384)
830
GENERAL INSTRUCTIONS Thia report is required by TrMtury Department regulation (31 Cod* of Federal Regulation! 103). Who Mwt ma. ' Each paraon who physically transports, msils, or ships, or causes to ba physically transported, mailad. shipped or raeaived currancy or othsr monatify mstruments in an aggragats amount exceeding ) 10.000 on any ona occasion from tha Unitad Stataa to any place outside the Unitad States, or into the Unitad States from any place outside the United Stitaa. A TRANSFER OF FUNDS THROUGH NORMAL BANKING PROCEDURES WHICH DOES NOT INVOLVE THE PHYSICAL TRANSPORTATION OF CURRENCY O,* MONETARY INSTRUMENTS IS NOT REQUIRED TO BE REPORTED. Exoaptlona. 'Tha following persons ara not required to file reports: (1) a Federal raaerve bank, |2)sbank,aforeignbsnk,orabiol(arordeslerinaacuritiesfnrsspecttoetirrenrv or other monetary Instalments mailed or shipped through the postal service or by common carrier. (3) a commercial bank or tniat company organized under tha laws of any Sis*, or of tha United Statea wtth respeet to overland shipments of currency or monetary instrument* shipped to or received from en established customer maintaining a deposit relationship with the bank, in amounts which the bank may reasonably conclude do not exceed amounts commensurate wtth the customary conduct of tha buaineas.lndustry or profession of tha customer concerned. (4) a paraon who ta not a citizen or realdent of the United States in reaped to currency or other monetary Instruments mailed or shipped from abroad to a bank or broker or dealer (n securities through the postal service or by common carrier, (5) a common carrier of passengers in respect to currency or other monetary Instruments in the possession of Us passengers, (81 a common oarrier of goods In respect to shipments of currency or monatary instrument* not declared to be such by the shipper, (7) a travelers' check Issuer or its agent in respect to the transportation of travelers' cheeks prior to their delivery to selling sgenta for eventual sale if the public, nor by (8) a person engaged aa s buainaaa In tha transportation of currency, monetary inatnimenta end othar commercial papers with respect to tha transportation of cumncy or other monetary instniments ovarland between established offices of banks or brokers or dealers In securities snd foraign persons. WHEN AND WHERE TO VILE: A. RaeJplente. ' Each parson who receives ourraney or other monetary Instruments shell file Form 4790. within 30 days after receipt, with the Customs officer in charge at any port of entty or departure or by mall with tha Commissioner of Customs, Attention: Currency Tranaportation Reports, Washington, D.C 20229. S. SMppara or Mailers. ' If the eurraney or other monetary Instrument doea not accompany the person entering or departing the Unitad States, Form 4790 may be filed by mall on or before the date of entry, dapartura, malting, or shipping with the Commissioner of Customs, Attention: Currancy Transportation Reports, Washington, D.C. 20229. C. Travelers. ' Travelers carrying currency or other monetary instniments with them shall file Foim 4790 at the time of entry into the United States or.the time of departure from the Unitad Stataa with the Customa officer In charge at any Cuatoma port of entry or departure. An additional report of e particular transportation, mailing, or shipping of currency or the monetary instruments. Is not required if a complete and truthful report haa already been filed. However, no person otherwise required to file a report ahall be excused from liability for failure to do ao if, in fact s complete and truthful report haa not been filed- Forms may be obtained from any United Statea Cuatoma Service office. ..li.j' a fa ¦ - mm- - aannrt --------------------------¦-- '¦¦--------------------¦ PENALTIES.-CM! wwlorimlr^penelt^ ¦—¦¦--------------------¦ - J J - J J PrOViBBO iQf IWIwo w Hie v nworif Buppiy invonnovon, eno for flung e nvsv w irouomsfK fenon* in voflTDO-n* me cutTSnGy o* fnonnwy mvunpn nwy oe suwoct XB esKrara and lawn, lee eeeliom TO.47. V0V4S and 103.-W or Hie regulations. DEFINITIONS: Bank.'Each agent, agency, brsneh or office within tha Unitad Stetea of eforeign bank and eech eoency, branch or office within the United Statec of any person doing buaineaa In one or more of the eepaeltiae listed: |11 e commorciel benk or trust company organized under thelaws of snystate or of the United Stataa; (2) a private bank: (3) a savings and tosri eaaoelation or a building and loan assoclstlon orgsniied under the lewe of eny elate or of the United Statea: (4) an Insured institution ss defined in section 401 of ths National Homing Act 15 aasvings bank, induatrial banker othorthrift inatltution; |6| e credit union organliad under the laws of any elate or of the United Statee: and (7) any other organiiatien ehartand under the banking lawe of eny Mate and aubject to the eupervieion of tha bank aupeivlaory authorttiee of a etate. Foreign Bank. ' A benk organised under foraign law, or en egeney, branch or office located outside tha Unitad Stataa of a bank. The tonn doea not Incluue en eoent agency. branch or office within Vie Unitad Stataa of stank organised under foreign law. 1 Broker or Dealer In faourtoca, ' A broker ordeelerinaacurltJea..^latendor.
You should complete each line wMeh appl.ee to you. Pert II. ' Une 22. Enter the exact data you ahlpped or received currancy or tha moneteiy lnatniment(e). Line 23. Check tha 'ppHcoDlaDin end give the complete name end address of the ehipper or recipient. Part III.'Una 2ft H currency or h"klnd."(.ountiy. moneterylnatnimanle of mora then one country ia involved, attach a schedule ehowing teen kind, country, and amount. rtr APPENDIX'Continued -Ullgii-a m §mtmm aw fc» ¦ ¦ A .< ¦ ......I UWUIIUB »*--________ --¦ ¦ -||7 ¦¦¦HI fas ¦ ¦ ¦ B BS '¦ BS ¦ ¦...¦ ¦¦ ¦________________*' -'- -¦!¦.» ¦¦¦ t Kivirvy VTUVilB, IIIWBi«niv>B» anwiun BBB naiv »¥"H we vuiTivm .11
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PRIVACY ACT AND PAPERWORK REDUCTION ACT NOTICE Pursuant to the requirements ofPubl.cUw93.S79. (Privacy *ct oil 974|. notice Is hereby oiven tti« the «i.ihority to collect Infoitnation on Form 4790 In accordance with 5 U.S.C SS2alaH3| Ie Publle Uw 91408; 31 U.S.C 5318; S U.S.C 301; Reoigenizatlon Ftsn No. 1 of 1960; Trasauiy bsperment No. 165, ravlaad. ea amended: 31CFR103; and 44U.S.C. 3801. Tha prindiial putpoae for colleoting tha Infnnnation ietoeeauromelnteneneeof raporte orracordewheraeuch raporte or raoords have ahighdegreeof ueefulnaaa In criminal, tax. or rajulatoty Invaatiga'dono or pi«caadlnga. The information collected mey be piovided tothoaeofficeraand amployeoe of Ufa Customs Sanrice and any other conetituenf unit of the Department of tha Tmaeuiy who have a need for tha raoords in tha performance of their duties. Tha records may bo raferrad to any other department or agency of the Federal Government upon the request of the hoed of eueh department or agency. Disclosure of this Information la mandatory. Failure to provide ell or any part of tha requested Information may subjsct tha currency or moneteiy instruments to seizure end ferlMtura. ss wall sttuojsct tha Individual to eMI anderimlnal llabllltler Dtodoaura of the social security numbar la mandatory. Tha authority to collect mil number n 31 CFB10326. The social escunty number will be used as a mains to identify the Tha collection of this Information la mandatory pursuant to 31 U.S.C. 8318. *-----------------------------------------------------------------------------------------------------¦-----------------------------------------------------------------------------------Customs Form 4790 (120384) (Back) 6 U.S. GOVERNMENT PRINTING OFFICE: 1985-617-320/10119
